Secondly, prepare all kinds of original documents and vouchers, including receipt, payment, transfer vouchers or general vouchers, as well as the bill of entry, bill of exit, bill of sale, payroll and so on.
Again, according to the occurrence of business accounting vouchers and register the relevant books, according to which the preparation of accounting statements.
Finally, the accounting statement will find the leadership to sign, reported to the tax, business and other organizations.
The general accounting and closing balance process and entries:
1, material consumption
Borrow: production costs
Credit: raw materials
2, the wages incurred
Borrow: production costs / manufacturing costs
Credit: payable salaries - wages
When paid
The wages were paid in the form of a loan. p> Payment
Borrow: Employee Compensation Payable - Wages
Credit: Cash / Bank Deposit
3. Utilities, machinery and material consumption
Borrow: Manufacturing Costs
Credit: Cash / Bank Deposit / Accounts Payable
4. Depreciation
Borrow: Manufacturing Costs (for the workshop)
Borrow: Manufacturing costs (for workshop)
Administrative expenses (for management)
Operating expenses (for sales)
Credit: Accumulated depreciation
5, carry forward manufacturing costs
Manufacturing costs can be apportioned according to the cost of materials consumed or labor costs, or actual hours worked or machine hours
The allocation of a product's manufacturing costs ratio = the product's Material Consumption / Total Material Consumption for the Period
Manufacturing Costs to be Shared for a Product = Allocation Rate of Manufacturing Costs for the Product × Total Manufacturing Costs for the Period
Borrow: Production Costs
Credit: Manufacturing Costs
6. Carrying Over Finished and Inventoried Products
Borrow: Inventory Commodities
Credit: Production Costs
7, Accrued business tax and surtax (value-added tax is not accounted for in this account)
Borrow: Main Business Taxes and Surcharges
Credit: Taxes Payable - Payable Business Taxes
Taxes Payable - Payable Urban Construction Taxes
Other Accounts Payable - Payable Educational Fee Surcharge
Other payables - local education surcharge payable
When paying
Borrow: Tax payable - business tax payable
Tax payable - urban construction tax payable
Other payables
Credit: Cost of Main Business
Main Business Taxes and Surcharges
9. Carry forward this month's revenue
Borrow: Revenue from Main Business
Credit: Profit for the year
10. Finance costs
Profit distribution - undistributed profit (if a loss, do debit)
Question 2: How to do the general steps of the internal accounts of the book A, accompanied by the original documents
1, the enterprise involved in all the economic operations should be reflected in the internal accounts.
2, can not be dealt with in the external accounts of the accounts, the original bills attached to the internal vouchers; reflected in the external accounts of the accounts, the original bills can not be attached to the internal accounts, can be noted in the internal entries, "see the external accounts x month x vouchers" for easy access or a copy of the replacement, but should be taken into account how much copying and the cost of the problem.
Second, bills
As long as the official invoices, or the financial sector supervised by the administrative institutions receipts, can be used for bookkeeping, but the choice of documents to do the external accounts also need to take into account the actual situation of the enterprise, do not see the ticket to do, but also to grasp the balance of inputs and outputs.
Third, the amount of internal and external accounts of the cash journal (that is, cash on hand) is a big difference how to do?
1, the internal accounts is the company's internal real accounts, the general company cash on hand will not be a large proportion.
2, the external accounts are external sets of accounts, there are certain false components. According to the provisions of the inventory cash management, as long as three to five days of petty cash, so it is not likely to be very large. But because of the considerable sector cash has actually been paid, but can not be reflected in the external accounts, thus resulting in the external accounts of the cash is large. The simpler way at present is to transfer this cash out in the form of previous payments.
Fourth, what is the biggest difference between doing external accounts and doing internal accounts?
The internal accounts should record the under-declaration of income and the corresponding costs, expenses, etc., and the external accounts are not allowed to charge part of the cost, such as white notes, or gifts of gray expenses and so on. The inner account should be a supplement to the outer account, in the case of the outer account does not exist in the case of false openings and false listings, combined together should be the real business situation.
Fifth, the internal account is good to do or the external account is good to do?
Of course, the internal accounts are good. The internal account is the internal use of the account, but also the most real account, in accordance with the accounting standards in accordance with the steps can be, the external account, many units are adulterated, in order to whitewash the benefits or tax evasion and other purposes, so we have to think of all sorts of ways to make the account beautiful, but also worry about the risk.
Sometimes it may not be, benevolent, wise, internal accounts to do quasi-difficult to do in favor of the control is more difficult to do, the external accounts to do the standardization is difficult to do to fake more difficult.
Six, external and internal accounts should be how to do separately?
1, because the internal account is internal management, so all the real business documents should be done.
2, the external accounts are payable to the tax authorities and other departments, the account is "done", the use of selective documents. Many companies do two sets of accounts, do the internal accounts can not care about the external accounts, do the external accounts and can not care about the internal accounts.
3, in practice, there is a very simple to realize the method of internal and external accounts: first do the external accounts, external vouchers to print two copies, one of which to do the internal accounts annex, so that check the internal accounts will be very simple and easy to find the original vouchers.
Seventh, what is the difference between the internal and external accounts in the accounting account settings?
The difference is not much, for the accounting entries, the external accounts are strict compliance, while the internal accounts are flexible to adopt or adapt.
Eight, do the steps of the external accounts and notes:
(a), the steps of the external accounts
1, first of all, the establishment of a sound financial management system, a variety of books should be set up, such as: general ledger, ledger, journal and so on.
2, according to the transfer of a variety of original documents for review, after the audit is correct, the preparation of vouchers.
3, according to the bookkeeping vouchers to register the books.
4, the end of the month for accrual, amortization, carry forward vouchers, all vouchers are summarized, the preparation of vouchers summary table, according to the voucher summary table to register the general ledger.
5, closing, reconciliation. To do the account consistent, account consistent, account consistent.
6, the preparation of accounting statements, so that the figures are accurate, complete, and analyze the description.
7, the bookkeeping vouchers bound into a book, properly stored.
(B), notes
1, according to the unit's industry the correct use of accounting entries.
2, the use of the correct method of cost accounting, to master the cost of the scope of expenses, deduction standards.
3, familiar with tax policy, various tax rates, accrual basis.
Nine, how to check the external accounts?
Off the books has now become a major method of enterprises to avoid paying taxes, it is the taxpayer in the production, business process, the purchase of materials do not or can not obtain legal documents, and the sale of products do not need to issue invoices, in the normal set up of books outside the set up a kind of account. It is more popular among some small and medium-sized enterprises due to its greater concealment. At the same time, the off-the-books account due to taxpayers do not need to supplier invoices for the reason that the suppression of the cost of goods purchased, which may lead to the supplier does not pay or underpayment of taxes; and the taxpayers themselves due to the sale of ...... >>
Question 3: How does a novice accountant do his accounts How does a novice accountant do his accounts How does a novice accountant do his accounts Newbie accountant process First of all, the preparation of four books: cash journal, bank deposit journal, general ledger and ledger, the first three are stapled books, that is, a fixed number of pages, each of which is 100 pages; the ledger can be used in the three-column or multi-column type.
Secondly, prepare all kinds of original documents and vouchers, including receipt, payment, transfer vouchers or general vouchers, as well as the bill of entry, bill of exit, bill of sale, payroll and so on.
Again, according to the occurrence of business accounting vouchers and register the relevant books, according to which the preparation of accounting statements.
Finally, the accounting statement will find the leadership to sign, reported to the tax, business and other organizations.
The general accounting and closing process and journal entries:
1, material consumption
Borrow: production costs
Credit: raw materials
2, the wages incurred
Borrow: production costs / manufacturing costs
Credit: payable salaries - wages
When paid
The wages were paid in the form of a loan. p> Payment
Borrow: Employee Compensation Payable - Wages
Credit: Cash / Bank Deposit
3. Utilities, machinery and material consumption
Borrow: Manufacturing Costs
Credit: Cash / Bank Deposit / Accounts Payable
4. Depreciation
Borrow: Manufacturing Costs (for the workshop)
Borrow: Manufacturing costs (for workshop)
Administrative expenses (for management)
Operating expenses (for sales)
Credit: Accumulated depreciation
5, carry forward manufacturing costs
Manufacturing costs can be apportioned according to the cost of materials consumed or labor costs, or actual hours worked or machine hours
The allocation of a product's manufacturing costs ratio = the product's Material Consumption / Total Material Consumption for the Period
Manufacturing Costs to be Shared for a Product = Allocation Rate of Manufacturing Costs for the Product × Total Manufacturing Costs for the Period
Borrow: Production Costs
Credit: Manufacturing Costs
6. Carrying Over Finished and Inventoried Products
Borrow: Inventory Commodities
Credit: Production Costs
7, Accrued business tax and surtax (value-added tax is not accounted for in this account)
Borrow: Main Business Taxes and Surcharges
Credit: Taxes Payable - Payable Business Taxes
Taxes Payable - Payable Urban Construction Taxes
Other Accounts Payable - Payable Educational Fee Surcharge
Other payables - local education surcharge payable
When paying
Borrow: Tax payable - business tax payable
Tax payable - urban construction tax payable
Other payables
Credit: Cost of Main Business
Main Business Taxes and Surcharges
9. Carry forward this month's revenue
Borrow: Revenue from Main Business
Credit: Profit for the Year
10. >
Finance costs
Profit distribution - undistributed profit (if a loss, do debit)
Question 4: How to do accounting for engineering companies Building construction enterprises have certain special characteristics, and the majority of production-oriented enterprises are very different. Especially in cost accounting and revenue recognition, and product sales enterprises are very different. This post is only here to explore the construction contract law guidelines provide for the accounting business of building construction enterprises, and productive enterprises with the same accounting is not done here to explore.
(a) engineering construction equivalent to the production enterprise "production costs" account. Mainly accounting for the cost of each project and gross profit. The following set of "contract cost" and "gross profit" two secondary detailed accounts.
1, construction - contract cost, accounting for the cost of the contract
In the contract cost, set up the following sub-accounts
(1) labor costs (project / departmental accounting)
(2) material costs (project / departmental accounting)
(3) machinery costs (project / departmental accounting)
(4) other (Project/Departmental Accounting)
Amortization of low value consumables (Project/Departmental Accounting)
Office expenses (Project/Departmental Accounting)
Travel expenses (Project/Departmental Accounting)
Property insurance (Project/Departmental Accounting)
Project warranty (Project/Departmental Accounting)
Sewerage expenses (Project/Departmental Accounting)
Labor Protection Fee (Project/Departmental Accounting)
Inspection and Test Fee (Project/Departmental Accounting)
Outside Management Fee (Project/Departmental Accounting)
Material Sorting and Incidental Freight Fee (Project/Departmental Accounting)
Material Material and Material Inventory Losses and Destruction (Project/Departmental Accounting)
Heating Fee (Project/Departmental Accounting)
Heating Fee (Project/Departmental Accounting)
Other costs (project/departmental accounting)
2, engineering and construction - gross profit, accounting for the gross profit of the project
The specific setup according to the needs of the enterprise to choose, it is not necessarily necessary to set up these accounting entries. In particular, overhead costs, some do not need can not be set up.
(B) mechanical operations
The subject is mainly for construction companies have a separate equipment management department for each project to provide equipment costs and internal settlement of the accounting of the Taiwan class. Equivalent to the manufacturing industry to be "auxiliary production costs" account. Conditional units, the company's equipment can be set up for the company's individual accounting, accurate accounting for each large or major equipment for each shift of the cost of consumption.
Typically, the following line items should be set up:
Wages and surcharges (department/equipment accounting)
Fuel and power (department/equipment accounting)
Depreciation (department/equipment accounting)
Spare parts and repairs (department/equipment accounting)
Overheads (department/equipment accounting)
(C) Accounts receivable
1, project receivables (current unit accounting) Accounting for receivables according to the statement of progress of the project or settlement
2, receivable sales (current unit accounting) Accounting for construction companies receivable from the sale of products goods
3, receivable warranty (current unit accounting) According to the contract and settlement of the owners of the project withheld the warranty deposit, it is best to set up a due date. Set up a due date.
(D) Accounts payable
1, payable to the purchase of goods (current unit accounting) accounting for payable to the purchase of goods, equipment and so on.
2, subcontracts payable (current unit of accounting) accounting for subcontracts payable
3, provisional accounts payable (current unit of accounting) accounting for the amount of provisional accounting (including materials and subcontracts of the provisional accounting for the project).
4, warranty payable (current unit accounting) accounting for warranty payable to subcontracting units, it is best to set a due date.
(E) Project Settlement (current unit/project accounting) accounting for the owner's progress statement based on visa information or project settlement.
(F) the main business income (manual accounts can not use the following sub-accounts, just set up sub-accounts according to the project)
1, the target cost
The target cost of the following sub-accounts
(1) labor costs (......) >>
Question 5: Accounting novice, how to do the accounts, I think every beginner accountant would like to know the company accounting in the end how to operate, in fact, now on the market a lot of financial software (such as the Golden Dish, etc.), but a little bit of scale or a little bit of high level of management of the enterprise are using ERP software, which is suitable for the operation of the company's financial management module. We do not seek how to set up, but you need to know the ins and outs, or you are the office of the senior operator, only to grasp the concept can be improved. Financial processes in general and is: vouchers - summary - ledger - general ledger - a variety of statements and so on. The following is the entire financial process:
First, the general link:
1, according to the original vouchers or summary of original vouchers to fill out the vouchers or into the system.
2, according to the receipt and payment vouchers to register the cash journal and bank deposit journal (now most of the system on behalf of do).
3, according to the bookkeeping vouchers to register the ledger (the system automatically do).
4, according to the bookkeeping vouchers summarized, the preparation of the summary statement of accounts (the system automatically do)
5, according to the summary statement of accounts to register the general ledger. (The system automatically do)
6, the general ledger in the system and the various sub-modules of the level, uneven adjustment
7, the end of the period, according to the general ledger and ledger to prepare the balance sheet and income statement. If it is a foreign enterprise also need to adjust the internal and external accounts, because the different guidelines also determine the practice of different accounts, you can adjust at the end of the month at a time.
The following is the process of manual accounting!
If the enterprise's size is small, the business is not much, you can not set up a detailed ledger, directly will be one by one business registration general ledger. The actual accounting practice requires accountants to register every business in the ledger. The amount in the general ledger is copied directly from the summary ledger. A business can prepare a summary of accounts every five, ten, fifteen days, or one month, depending on the volume of business. If the business is quite large. It can also be compiled on a day-to-day basis.
Second, the specific content:
1, the first thing to do each month is to register vouchers according to the original documents (vouchers must have financial (manager) have the right to sign after you do), and then the end of the month or the regular preparation of the summary statement of accounts to register the general ledger (the reason for the end of the month to register is that it is necessary to try to balance the accounts through the summary statement of accounts to ensure that the records do not count), each business occurs, each business is a business, each business is a business, each business is a business, each business is a business, each business is a business, and each business is a business. (the reason why the end of the month is to try to balance through the summary statement of accounts to ensure that the records are recorded without error), every business occurs according to the vouchers to register the ledger.
2, the end of the month, but also pay attention to the extraction of depreciation, amortization of amortized expenses, etc., if a new business start-up costs in the first month of the full transfer to expenses. Depreciation of the entry is borrowing administrative expenses or manufacturing costs credit accumulated depreciation, the depreciation amount is based on the original value of fixed assets, net value and useful life of the calculation. At the end of the month, we also need to withdraw taxes and surcharges, which is actually a piece of local tax. It is the extraction of taxes and surcharges, there are urban construction tax, education surcharge, etc., there are tax decisions .
3, the end of the month after the preparation of the summary statement of accounts, the preparation of two entries. The first entry: the total amount of profit and loss accounts transferred to the current year's profit, borrowing income from main business (investment income, other business income, etc.) credit the current year's profit. The second entry: debit profit for the year and credit cost of doing business (taxes and surcharges on main business, other business costs, etc.). Transfer if the difference in the debit side of the loss does not need to pay income tax, if the credit side of the profit is required to pay income tax, the method of calculation, income tax = credit difference * income tax rate, and then do the bookkeeping vouchers, borrowing income tax credit tax payable - income tax payable, borrowing the current year's profit credit income tax (income tax, although related to the profit, but not a loss is not necessarily not to pay income tax, mainly to look at the adjusted taxable) Whether the adjusted taxable income is positive, if it is positive to calculate the income tax, but also pay attention to the income tax accounting method, using the tax payable method, the income tax account and the amount of tax payable account is equal, using the tax effect method, the existence of timing differences between the income tax account and the amount of tax payable account is not equal).
4, finally, according to the general ledger assets (money, fixed assets, accounts receivable, notes receivable, short-term investments, etc.) liabilities (notes payable, accounts payable, etc.) owner's equity (paid-in capital, capital surplus, undistributed profits, surplus reserves) account balance (is the amount of the general ledger account on the last day of the above registration) to prepare the balance sheet, according to the general ledger or the account summary of the profit and loss account (profit and loss account) (the amount of the last day). The balance sheet is prepared based on the balance of the general ledger or profit and loss accounts (e.g., administrative expenses, cost of doing business, investment income, and additions to the main business). ...... >>
Question 6: How to do restaurant accounting First of all, you have to according to the size of the enterprise and accounting requirements, to ensure that the cost of the relevant accounting methods: such as directly into the cost of the end of the month inventory and then charge the cost of the first warehousing into the raw materials, the cost of the collar, end of the month inventory and then charge the cost of the cost of the first inventory; and so on. In general, if your business is small, accounting requirements are not high, you can choose the first practice.
1. If the other party can provide formal invoices, vegetables and meat can be directly recorded in the "main business costs.
If there is a warehouse, rice and oil, spices, can be first recorded in the "raw materials", when used in the "cost of doing business", there is no warehouse, the other side can also provide formal invoices, can also be directly recorded in the "cost of doing business". The first thing you need to do is to get your hands dirty.
Gas, can be recorded in the "operating expenses - gas".
2. Purchased liquor, beverages, if there is a warehouse, can first be recorded in the "inventory commodities", and so on after the sale, the carrying cost; if you have the qualification of the sale of cigarettes, accounting method with the previous. If not, you part of the revenue, cost processing to comply with the business license business scope.
3. The chef's salary is recorded in the "operating expenses - wages", can not be recorded in the cost. The wages of service personnel can also be recorded in the "operating expenses - wages", other management personnel, recorded in the "administrative expenses - wages".
Generally, wages are accrued first.
4. Renovation costs are recorded in the "long-term amortized expenses", the amortization period, refer to the lease contract life.
5. Curtains, carpets, treatment, and my idea of the same.
6. Inventory, the entry:
Borrow: Cost of doing business / raw materials / inventory
Credit: Accounts payable - ** company
Payment:
Credit: Accounts payable - ** company
Credit: Bank deposits / cash
Regardless of what kind of unit the other party, you should ask the If not, the corresponding materials cannot be charged to cost.
(2) catering accounting entries:
1, usually recorded revenue (classification: dishes, drinks, cigarettes, etc.), the cost of sub-departmental records on the line, the end of the month to summarize the cost of goods sold, depreciation, tax, statements, buy invoices, basically these.
2, the purchase of vegetables, spices and other supplies for the production room, according to the bill and acceptance of the bill into the account
Borrow: raw materials
Credit: cash (or bank deposits)
3, according to the production room to receive materials out of the warehouse bill into the account
Borrow: operating costs
Credit: raw materials
4, at the end of the production room remaining material inventory, according to the inventory sheet into the inventory sheet into the account. Inventory, according to the inventory sheet into the accounts
Borrow: operating costs (red)
Credit: raw materials (red)
5, carry forward the cost (operating costs actually incurred in the month - the number of end-of-month inventory)
Borrow: profit for the year
Credit: operating costs
6, at the beginning of the next month, will be the remaining materials of the inventory sheet of the previous month into the accounts of the following month (Last month's inventory red letter amount number).
Borrow: Operating Costs
Credit: Raw Materials
The catering industry is subject to sales tax, so profit and loss = sales - operating expenses (materials \ wages \ expenses \ other miscellaneous expenses, etc.)
To obtain business income:
Borrow: Cash \ bank deposits
Credit: Revenue from main business
Purchase of materials \ pay wages and other miscellaneous expenses \ other miscellaneous expenses \ other miscellaneous expenses \ other miscellaneous expenses \ other miscellaneous expenses \ other miscellaneous expenses \ other miscellaneous expenses \ other miscellaneous expenses \ other miscellaneous expenses \ other miscellaneous expenses \ other miscellaneous expenses. Profit for the year
Carry forward the profit for the year:
When profit is made:
Borrow: Profit for the year
Credit: Profit Distribution
When loss is made:
Borrow: Profit Distribution
Credit: Profit for the year
When you go to the tax office at the beginning of the next month to file a tax return:
You will be required to pay with the profit * the corresponding tax rate.
(3) Catering cost accounting:
The main procedures for daily cost accounting are:
1, the kitchen needs to directly purchase raw materials (vegetables, meat, poultry, fruits, aquatic products, seafood) that day for consumption must be before 5:00 p.m. of the previous day, replenishment must be before 2:00 p.m. of the same day, by the foreman of the kitchens to fill out the "market material requisition", after review and approval of the head chef to the catering department. After the head chef audit, reported to the manager of the catering department for approval, handed over to the purchasing staff in accordance with the requirements of the organization of the purchase, a joint delivery to the receiving team in accordance with the purchase order of the number of quality requirements for acceptance, and by the catering department to send a chef to supervise the acceptance of the quality of any non-compliance with the requirements of the same day must be proposed for the return of the goods or replenishment. Acceptance after filling out the "kitchen raw materials acceptance form", after the end of business every day to add the "kitchen raw materials acceptance form", fill out the "kitchen raw materials purchase summary".
2, the kitchen to the warehouse to receive raw materials (dry goods, spices, food, etc.), the kitchen foreman according to the needs of the day to fill out the "Warehouse Receipt", reported to the head chef for approval, with a single to the warehouse to receive the warehouse, warehouse custodian audit procedures, according to the single shipment, the end of the day plus the "Warehouse Receipt, fill out the "catering" ...... >>
Question 7: Supermarket accounting should be how to do the accounts it is generally into the three pieces of inventory. There should be a cashier or a separate cashier, and then you just need to be responsible for bookkeeping on the good, however, resulting in do not money account a piece of pipe, even if the boss said trust you can not. If you pay taxes is sales tax, income said.
Question 8: *** of the accountant how to do the books? Arc House belongs to the administrative unit accounting, cash system, there is no operating income, much simpler than the enterprise. Details can look online to see the processing of administrative unit accounting
Question 9: How to do accounting for the car company accountant? Car company accounting is mainly divided into two parts of sales and after-sales, sales is mainly the management of vehicle sales is a commercial accounting principles. After-sales is the vehicle maintenance and accessories sales, with some industrial accounting nature, but the account is to do commercial accounting.
Question 10: how to do the new company's new accountant 20 points The basic process of business accounting:
collection of documents -> organizing documents -> fill out the vouchers -> summary vouchers -> registration of the vouchers -> the basic process of business accounting. -> summary vouchers -> register -> closing
Tax reporting process: invoice certification at the end of the previous month -> this month's gold tax card tax transcription --> this month's IC card tax return --> this month's VAT declaration
B\1, according to the audit of the original vouchers to prepare the bookkeeping vouchers.
2, according to the bookkeeping vouchers to register a variety of ledgers, cash journals and bank deposit journals.
3, at the end of the month, the preparation of accruals, carry forward vouchers.
4, for all the vouchers to prepare a summary of vouchers.
5, according to the voucher summary table to register the general ledger.
6, closing and reconciliation.
7, the preparation of accounting statements.
8, regular asset inventory.
C\ I, the general process:
1, according to the audit of the original vouchers or original voucher summary table to fill out the bookkeeping vouchers.
2, according to the receipt and payment vouchers register cash journal and bank deposit journal.
3, according to the bookkeeping vouchers to register the detailed ledger.
4, according to the voucher summary, the preparation of voucher summary table
5, according to the voucher summary table to register the general ledger.
6, at the end of the period, according to the general ledger and ledger to prepare the balance sheet and income statement.